(1) The department is authorized, upon application and payment of a $28 fee per plate, to provide one or more sample regular issuance license plates or specialty license plates based upon availability.
(2) The sample license plates described in subsection (1) shall have the word “SAMPLE” or an abbreviated variation thereof, as determined by the department, based on the specific design of such plate.
(3) Fees collected pursuant to this section shall be deposited into the Highway Safety Operating Trust Fund.
(4) Tax collectors are not required to pay fees for sample license plates obtained for display purposes at main or branch offices.